From 1st January 2012, auto-entrepreneurs and micro entreprises having opted for the micro-social regime will be liable to a new penalty fee, if they forget to complete their turnover declaration. Turnover declarations were already compulsory in 2011, with auto-entrepreneurs having to declare 0€ if no sales were made for the month or quarter.
There are only a few days left for existing micro entreprise wishing to switch to the auto entrepreneur regime in 2012. As you may know, changing from one business regime to the other has to be planned ahead by asking RSI or URSSAF to switch on the 1st January of the following year. So, in order to switch over to an auto-entreprise in 2012, you will have to send a formal letter to RSI or URSSAF by 31st December 2011. Here is how it works.
I mentioned to you last week the amendement requested to the Loi de Finance 2011, in order to submit auto-entrepreneurs to compulsory accounting controls. According to this amendment, all auto-entrepreneurs in their third year would have had to submit a certificate produced by an accountant or Organsime de Gestion Agréé (OGA), to confirm that they did comply with the auto-entrepreneur accountancy rules and that their turnover declaration reflected their book-keeping;
The good news is that this amendement was withdrawn on Friday 2nd December 2011 for the National Assembly debate!
The Nouveau Centre, Hervé Morin's political party, has requested an amendment to the Loi de Finance 2011, in order to submit auto-entrepreneurs to compulsory accounting controls. This amendment will be discussed in 29th November and may be voted by the National Assembly on Wednesday 30th November.
French builders & artisans' professionnal body called CAPEB has strongly been lobbying the French Government in order for auto-entrepreneurs to become liable to VAT!
Auto-entrepreneurs' maximum turnover threashold will slightly increase in 2012. The new levels have just been published but still have to be voted by deputies and senators in the 2012 Loi de finance.